Returned Taylor 814ce Acoustic Guitar from Japan
Premium Taylor 814ce acoustic guitar manufactured in the US, exported for international performance tour, and returned unchanged within 3 years. No refinishing, part replacement, or manufacturing occurred abroad. Qualifies under 9801.00.10.98 as US goods returned without value advancement.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include tour schedules, performance contracts, and condition photos to prove no foreign processing occurred
• Declare exact export date and value matching original US commercial invoice
• Watch for reclassification if strings adjusted or cleaned professionally abroad